{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Accounting Matters","title":"AM Now EP 9.27.23: FASB Update on Software Costs, EITF on Conversion Guidance, and Income Tax Disclosures","html":"<iframe width=\"100%\" height=\"180\" frameborder=\"no\" scrolling=\"no\" seamless src=\"https://share.transistor.fm/e/771bdf0c\"></iframe>","width":"100%","height":180,"duration":745,"description":"If you want to know what’s going on this week in accounting and finance, Adam Olsen and Nicole Harger have your back with some critical updates, including:\n\nAn update on the tentative FASB board decisions on its project focused on the accounting for and disclosure of software costs.\nDecisions from the Emerging Issues Task Force (“EITF”) that, if a consensus is reached, would require entities to apply the pre-existing contract approach when accounting for induced conversions of cash convertible debt instruments\nThe SEC’s issuance of their fund “names rule” amendments\n\nFor more information on these and related topics:\n\nAccounting for and Disclosure of Software Costs\nInduced Conversions of Convertible Debt Instruments\nSEC Enhances Rule to Prevent Misleading or Deceptive Fund Names\n\nConnect with Embark on: \nLinkedIn\nInstagram\nTwitter\nFacebook\nYouTube\n\nListen to AM Now on Apple Podcasts, Google Play, and Spotify.","thumbnail_url":"https://img.transistorcdn.com/DlN6VFUkE7QtJKeXEqMxsajkN_iTQ4u_4mD0blVYaWo/rs:fill:0:0:1/w:400/h:400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS9iMDlh/NGFjMDAxODdlMzQw/MjY2NGQyNDk3MTY1/M2RhYy5wbmc.webp","thumbnail_width":300,"thumbnail_height":300}